scholarly journals PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Meitha Tyas Utami ◽  
Sumaryanto Sumaryanto
Keyword(s):  
Emotional Intelligence ◽  
Learning Environment ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Test Results ◽  
Behavioral Learning ◽  
Technological Developments ◽  
Level Of Understanding ◽  
The Relationship

The level of student understanding of accounting is not only measured by  the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.

scholarly journals Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

2021 ◽  
Vol 1 (2) ◽  
pp. 77-84
Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
The City

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city ​​of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.

scholarly journals ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Luh Kade Datrini ◽  
Komang Adi Kurniawan Saputra ◽  
Made Andika Pradnyana Wistawan
Keyword(s):  
Emotional Intelligence ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
Bachelor's Degree ◽  
Learning Motivation ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Learning Behavior ◽  
Validity And Reliability ◽  
Behavior Learning

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting

scholarly journals Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating

2017 ◽  
Vol 1 (2) ◽  
pp. 93
Author(s):  
Fitri Nuraini
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Analysis Tool ◽  
Study Program ◽  
Moderating Variables ◽  
New Students ◽  
Convenience Sampling ◽  
The Relationship

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic. 

scholarly journals Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar pada Tingkat Pemahaman Akuntansi

2018 ◽  
pp. 988
Author(s):  
Ida Ayu Clara Agustin ◽  
I Ketut Sujana
Keyword(s):  
Emotional Intelligence ◽  
Sampling Method ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Learning Behavior ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
Regular Students ◽  
Positive Effect ◽  
Accounting Student

Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting. Keywords: understanding, emotional, spiritual, learning behavior

scholarly journals Mampukah Kecerdasan Spiritual Memoderasi Hubungan Faktor Demografi dalam Mengelola Keuangan Pribadi Mahasiswa?

2019 ◽  
Vol 9 (2) ◽  
pp. 225-234
Author(s):  
Nurul Humairo ◽  
Indah Yuliana
Keyword(s):  
Financial Management ◽  
Random Sampling ◽  
Demographic Factors ◽  
Sampling Technique ◽  
Positive Influence ◽  
Spiritual Intelligence ◽  
Test Results ◽  
The Relationship ◽  
Finance Education

This study examines the effect of demographic factors on personal financial management with spiritual intelligence as a moderating variable. The sampling technique is proportionate random sampling, the number of research samples 388 students of State Islamic University Maulana Malik Ibrahim Malang. The test results indicate an influence on personal financial management. The positive influence of demographic factors with age characteristics on personal financial management. As for the characteristics of the sex found no influence on personal financial management. Spiritual intelligence as a moderating variable is able to strengthen the relationship between demographic factors and personal financial management of State Islamic University Maulana Malik Ibrahim Malang students. Education providers to design finance education patterns can use the implications of this study for students.

scholarly journals PENGARUH PERILAKU BELAJAR, KECERDASAN EMOSIONAL, DAN TINGKAT PEMAHAMAN AKUNTANSI TERHADAP STRES BELAJAR MAHASISWA AKUNTANSI

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Ilfan Bereki ◽  
Widya Murdhanata Saputra
Keyword(s):  
Emotional Intelligence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Positive Influence ◽  
Accounting Students ◽  
Primary Data ◽  
Learning Behavior ◽  
Purposive Sampling ◽  
Level Of Understanding ◽  
Learning Stress

Penelitian ini bertujuan untuk menganalisis pengaruh Perilaku belajar, Kecedasan Emosional dan Tingkat pemahaman akuntansi terhadap Stres belajar mahasiswa akuntansi Fakultas Ekonomi Program Studi Akuntansi Universitas Pasifik Morotai. Populasi dalam penelitian ini adalah mahasiswa akuntansi pada Fakultas Ekonomi Universitas Pasifik. Jenis data yang digunakan adalah data primer dengan metode pengambilan data menggunakan kuesioner. Metode pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan secara parsial, seluruh variabel independen yakni perilaku belajar, kecerdasan emosional, tingkat pemahaman akuntansi pengaruh positif terhadap variable Stres Belajar mahasiswa akuntansi.Kata kunci:    Perilaku Belajar, Kecerdasan Emosional, Tingkat Pemahaman Akuntansi. Stres Belajar This study aims to analyze the effect of learning behavior, emotional anxiety and the level of understanding of accounting towards accounting student-learning stress in the Faculty of Economics Universitas Pasifik Morotai. Population in this study is accounting students at the Faculty of Economics, Pacific University. The type of data used is primary data with a data collection method using a questionnaire. The sampling method uses purposive sampling technique. The results showed partially, all independent variables namely learning behavior, emotional intelligence, the level of understanding of accounting a positive influence on the variable of Learning Stress of accounting students.Keywords: Learning Behavior, Emotional Intelligence, Level of Understanding of Accounting, Learning Stress

scholarly journals Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 317
Author(s):  
Fediana Asriani Sekartaji ◽  
Suhendro Suhendro ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Emotional Intelligence ◽  
Ethical Behavior ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Accounting Ethics ◽  
Primary Analysis

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.

scholarly journals Analisis Pengaruh Kecerdasan Emosional, Spiritual, Sosial dan Fasilitas Pembelajaran Terhadap Tingkat Pemahaman Akuntansi

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Djoko Kristianto ◽  
Suharno Suharno
Keyword(s):  
Emotional Intelligence ◽  
Social Intelligence ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Calculation Results ◽  
Level Of Understanding

This study aims to analyze the influence of intellectual, emotional, spiritual, social and learning facilities on the level of accounting understanding. While respondents in this study were accounting students of the seventh semester of the Faculty of Economics at Slamet Riyadi University, total 84 students. The results of the study 1)) obtained the value of Sig (0.043) <0.05 means that emotional intelligence influences the understanding of accounting, 2) The calculation results obtained Sig (0.565)> 0.05 which means there is no influence of spiritual intelligence on the level of accounting understanding , 3) The calculation results obtained Sig (0.224)> 0.05 means there is no influence of social intelligence on the level of understanding of accounting and, 4) The calculation results obtained Sig (0.048) <0.05 this means there is an influence of learning facilities on level of understanding of accounting.Keywords: Emotional Intelligence, Spiritual, Social and Accounting Understanding Level

scholarly journals Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Dan Kecerdasan Intelektual Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi Dengan Perilaku Belajar Sebagai Variabel Moderasi Di PTN Dan PTS Kota Bengkulu

2017 ◽  
Vol 1 (2) ◽  
pp. 143 ◽  
Author(s):  
Pedi Riswandi ◽  
Idham Lakoni
Keyword(s):  
Emotional Intelligence ◽  
Research Method ◽  
Spiritual Intelligence ◽  
Test Results ◽  
Universities And Colleges ◽  
Study Behavior ◽  
Fundamental Knowledge ◽  
Introductory Accounting ◽  
Accounting Courses ◽  
Level Of Understanding

This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.

INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta)

Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Vocational Education ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Ethical Culture ◽  
Research Use ◽  
Ethical Content ◽  
The Relationship

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.

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